| Wind energy is an important natural resource,with the characteristics of safety,cleanness and huge reserves.At present,with the decrease of fossil energy and the increasingly serious environmental pollution,all countries in the world attach great importance to the development and utilization of renewable energy and clean energy.Wind power is one of the most important application forms of wind energy,and the third largest power energy in China.Compared with other clean energy,wind power generation projects have the advantages of short construction period,flexible investment and less land occupation.Economic and social benefits have obvious advantages.The construction cost management of wind power project plays an important role in the overall economic benefits of the project,not only affects the completion of the total investment of the project,but also directly affects the operation cost after the completion and production of depreciation.According to the cost cost statement of Longshan wind power project in Xinshao in 2017,depreciation cost accounts for71.92% of the operating cost,while the depreciation cost of Yaoposhan and Donggangling wind power project in the same period also accounts for more than 80%of the operating cost.This paper selects the construction cost of Longshan wind power project in Xinshao as the research object.Firstly,the paper studies and summarizes the theories and practice of cost management and cost management of wind power projects at home and abroad.Then,based on the analysis of the actual data and management status of the construction cost of the Longshan wind power project in Xinshao,the paper finds out a series of problems caused by the extensive management,imperfect system and objective geographical conditions during the construction process of the project,which mainly shows as follows: first,the low level of project budget Budget Refinement leads to the extensive cost management during the actual construction period The results show that the budget estimate and actual cost deviation is large;second,the imperfect cost management and control system leads to the insufficient cost control during the construction period;third,the low correlation between the construction cost control and the performance of the responsible body,the inadequate evaluation incentive policy,resulting in the weak awareness of personnel cost management and control system;fourth,the extensive management of cost accounting leads to the lack of timely accounting data feedback,resulting in the audit The support of calculation data to cost management is not enough.Finally,this paper proposes the corresponding improvement scheme from the aspects of improving the precision of cost calculation,establishing and perfecting the cost management system and evaluation reward system,using the project responsibility cost management method and using the information means of financial sharing,etc.to provide reference for the construction cost management of the same type wind power project in the future. |